I had 100 Restricted Stock Units (RSUs) vest with 30 RSUs withheld for taxes on 2/15/23. The net 70 shares were made available in my brokerage account on 2/22/23. My question is if my basis on these net 70 shares (for when it comes time to sell them) is the stock price on the vesting date of 2/15 or is it the price on the 2/22 date that the shares were available to me in my brokerage account?
Also, is the withholding of the 30 RSUs for taxes considered a stock sale which should be reported on my 2023 return, or is it not considered a stock sale as RSUs were simply withheld and never owned by me?
Quick Edit: These are Performance Stock Units (PSUs) not Restricted Stock Units (RSUs). Same questions as before.
The price on the date the shares were delivered to you would be your basis. You did have a sale of stock and the proceeds were used to pay your withholding tax, so you will need to report that on your 2023 tax return if you receive a form 1099-B reporting the sale. Since you sold the stock when you acquired it, there should be little if any capital gain to recognize on your tax return